GST recovery under insolvency proceedings requires reduction of demand and issuance of intimation for revised statutory dues. Clarification is issued on the treatment of statutory dues under the West Bengal Goods and Services Tax Act, 2017 where proceedings against a corporate debtor have been finalised under the Insolvency and Bankruptcy Code, 2016. Where insolvency proceedings reduce government dues, section 84 of the WBGST Act requires intimation of the reduced demand and continuation of recovery only for the reduced amount. Proceedings under the IBC are treated as covered by the expression 'other proceedings', and FORM GST DRC-25 is to be issued to reduce the confirmed demand.